In motor vehicle design, it is advantageous to provide a seat assembly which is capable of providing improved storage capacity when the seat assembly is not in use. One potential solution to this need for additional storage capacity is a seat assembly which is capable of providing a flat load floor by folding the seat back down onto the seat cushion. However, one drawback of current seat assemblies is that the seat backs rest on top of the seat bottom cushion causing an increase in the stacked height of the seat in its relatively high load floor position and, thus, reducing the available cargo volume.
It is further advantageous to provide a seat assembly which, in its second row position, is capable of providing increased ingress and egress to the third row seats for additional passengers. While it is known in the prior art to provide a seat which tips forward to provide access to the third row seats, one drawback of such seat assemblies is that the seats must either be maintained in the tipped position if extra storage is desired which will decrease the available forward storage capacity, or that that the seat backs rest on top of the seat bottom cushion causing an increase in the stacked height of the seat in its load floor position and reducing the available cargo volume.